Rhodia Chemical Co. v. United States

On the 2d of December, 1921, the importer protested that the rate of 25 per cent ad valorem imposed by the collector on acetate of cellulose, under paragraph 25 of the act of 1913, was not warranted by law and claimed that the merchandise was dutiable either at 15 per cent ad valorem under paragraph 5, or at 20 per cent ad valorem under paragraph 17, or at 15 per cent ad valorem under the first clause of paragraph 25, or at the same rate under paragraph 385.

On the 18th of January, 1923, the importer moved to amend his protests by inserting a claim that the goods were dutiable at 20 per cent…